https://www.taxtmi.com/caselaws?id=410001 The Court dismissed all petitions filed by the petitioner, ruling they lacked merit. The petitioner's claim for interest on a refund amount under section 38(2) of the Gujarat Value Added Tax Act was denied. The Court held that since the petitioner was not entitled to a refund due to additional tax liability imposed, invoking section 38(2) for interest was not applicable. The judgment emphasized that the petitioner was not entitled to any refund amount based on orders imposing additional tax liability, thus no interest was awarded. en-us Wed, 14 Jul 2021 00:00:00 +0530 Wed, 21 Jul 2021 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410001 The Court dismissed all petitions filed by the petitioner, ruling they lacked merit. The petitioner's claim for interest on a refund amount under section 38(2) of the Gujarat Value Added Tax Act was denied. The Court held that since the petitioner was not entitled to a refund due to additional tax liability imposed, invoking section 38(2) for interest was not applicable. The judgment emphasized that the petitioner was not entitled to any refund amount based on orders imposing additional tax liability, thus no interest was awarded. Case-Laws VAT and Sales Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410001